If Salary of Person is Rs – 4000 and got increment from April 2014. According to hike he got the incremented amount is Rs 500 so w.e.f April 14 his salary will Rs 4500 and this increment has done in month of July 14, so his salary difference Is RS 1500 (April, May & Jun). In the month of July 14 he got his regular incremented salary Rs 4500 plus difference Rs 1500 and total gross salary becomes Rs 6000 and as per professional tax rule gross salary is more than 5000 so is that person is liable to deduct PT for July 14. Because his salary exceeds amt 5000 in July 14 only and from au 14 it will be Rs 4500/- so is deduction of PT for July 14 is correct.
From India, Pune
11From India, Pune
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Salary Sheet & PF PT Calculation & Challan Nov 2010.xls